[Federal Register Volume 62, Number 172 (Friday, September 5, 1997)]
[Rules and Regulations]
[Pages 46876-46877]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-23645]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8722]
RIN 1545-AV33


Guidance Regarding Claims for Certain Income Tax Convention 
Benefits; Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to temporary regulations.

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SUMMARY: This document contains corrections to temporary regulations 
(TD 8722) which were published in the Federal Register on Wednesday, 
July 2, 1997 (62 FR 35673). The temporary regulations relate to the 
eligibility for benefits under income tax treaties for payments to 
entities.

EFFECTIVE DATE: July 2, 1997.


[[Page 46877]]


FOR FURTHER INFORMATION CONTACT: Elizabeth Karzon, (202) 622-3880 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The temporary regulations that are subject to these corrections are 
under section 894 of the Internal Revenue Code.

Need for Correction

    As published, the temporary regulations (TD 8722) contain errors 
that may prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the temporary regulations (TD 8722) 
which are the subject of FR Doc. 97-17467 is corrected as follows:
    1. On page 35673, column 1, in the preamble in the caption FOR 
FURTHER INFORMATION CONTACT, line 2, the language ``Elizabeth Karzon, 
(202) 622-3860 (not a'' is corrected to read ``Elizabeth Karzon, (202) 
622-3880 (not a''.


Sec. 1.894-1T  [Corrected]

    2. On page 35676, column 3, Sec. 1.894-1T, paragraph (d)(1), line 5 
from the bottom of the column, the language ``a resident of the 
jurisdiction only to the'' is corrected to read ``a resident of the 
jurisdiction to the''.
    3. On page 35677, column 1, Sec. 1.894-1T, paragraph (d)(1), line 
9, the language ``a resident of such jurisdiction only if'' is 
corrected to read ``a resident of such jurisdiction if''.
    4. On page 35679, column 2, Sec. 1.894-1T, paragraph (d)(6), 
paragraph (i) of Example 11., line 16, the language ``holder, is a 
corporation organized in Country'' is corrected to read ``holder, is a 
business organization organized in Country''.
    5. On page 35679, column 3, Sec. 1.894-1T, paragraph (d)(6), 
paragraph (ii) of Example 11., line 15, the language ``jurisdiction. F, 
however, may claim the'' is corrected to read ``jurisdiction. F, 
however, is entitled to the''.
    5. On page 35679, column 3, Sec. 1.894-1T, paragraph (d)(6), 
paragraph (ii) of Example 11., line 20, the language ``of X, because X 
qualifies as a resident of X'' is corrected to read ``of X, because F 
qualifies as a resident of X''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 97-23645 Filed 9-4-97; 8:45 am]
BILLING CODE 4830-01-U